1099 NEC for previous years income

[bobsengjr]

I received a 1099 NEC for tax year 2022 for a company that I worked for. They included on this 2022 1099, income that I received in 2018, 2019, 2020, 2021 and 2022, which I paid taxes on each year. How do I inform the IRS that I paid taxes already on the income in previous years on roughly $150K out of the $160K on the 1099?

[xmasbaby0]

 Have you contacted the company that issued that 1099NEC?   It was improper for them to put more than one tax year's payments on a document for 2022.  They should be correcting the mistake with the IRS.  

[VolvoGirl]

You could enter a Schedule C Misc expense for Income reported in prior years.  

[Hal_Al]

If you received an erroneous 1099-NEC, You have several choices:

1. Ideally, you get a corrected 1099-NEC from the payer
2. Don't report it on your return. Attach a copy of the 1099 and a statement explaining the circumstances. You can't e-file. From the old IRS instructions for form 1099-Misc: Form 1099-MISC incorrect? If this form is incorrect or has been issued in error, contact the payer. If you cannot get this form corrected, attach an explanation to your tax return and report your income correctly.
3. Report the Income on schedule C and take a deduction under other expenses, call it something like "income reported in previous years"

Reference: https://ptmoney.com/tuesday-tax-tip-what-to-do-with-an-incorrect-1099-form/#:~:text=What%20Should%20....